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    <title>2000 (1) TMI 758 - CEGAT, CHENNAI</title>
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    <description>Corroborated statutory records, seizure material and consistent statements can support a finding of suppression and clandestine removal of labelled beedies, and belated affidavits or coercion allegations do not necessarily displace that evidence. The duty computation, however, must still be correctly verified where the working is shown to be flawed, including exclusion of Sundays and holidays. Where the core evasion finding is sustained but the calculation is erroneous, limited relief may be granted by reworking the duty and reducing the penalty accordingly.</description>
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